104أَلَم يَعلَموا أَنَّ اللَّهَ هُوَ يَقبَلُ التَّوبَةَ عَن عِبادِهِ وَيَأخُذُ الصَّدَقاتِ وَأَنَّ اللَّهَ هُوَ التَّوّابُ الرَّحيمُOmar & OmarDo they not know that Allâh is He Who accepts repentance from His servants and accepts their alms and that Allâh is He Who is Oft-Returning (with compassion), Ever Merciful?